@article{publication-9203, author={Eugster, Florian and Wagner, Alexander F}, doi={10.1016/j.intaccaudtax.2020.100319}, issn={1061-9518}, journal={Journal of International Accounting, Auditing and Taxation}, pages={100319-100319}, publisher={Elsevier}, title={Value Reporting and Firm Performance}, volume=40, year=2020, }